Notification number 40/2012

This query is : Resolved

Ravi Jagetiya(CA Final) (Querist)
Follow

28 July 2012 Dear Sir,

My client is in SEZ receiving services outside india of commission agent.
1. Whether it will be considered wholly consumed in india or not ?
2. If not then do i need to claim the exemption as stipulated in Notification 42/2012.

Please explain and oblige me

Thanks and Regards

Nilesh

Nilesh (Expert)
Follow

04 August 2012 Whether your client is having only SEZ operations if yes, whether the service are covered in A-1.- then no service tax

If not, you will be liable for service tax, however refund can be claimed

Ravi Jagetiya(CA Final)

Ravi Jagetiya(CA Final) (Querist)
Follow

07 August 2012 Client is fully engaged in SEZ activity, but this particular service is not wholly consumed in SEZ (outside India), so whether it will come under notification 40 or i have to suggest him to opt for notification number 42.

Please guide

Thanks & Regards

Upgrade to CAclubindia Pro. Subscribe Now!